US SUPREME COURT DECISIONS

1. The rule that a forfeiture of real property at the suit of the United States for an offense against the internal revenue laws relates back to the date of the offense applies only where there is an effective judgment of condemnation. @ 81 U. S. 99.

2. Where the judgment provided forfeiture but contained alternative provisions allowing the landowner to retain the property "free of all claims" (meaning all claims of the United States) upon giving an appeal bond in a specified amount, which was in fact done, title to the property did not become vested in the United States, and the property thereafter remained subject to state taxes imposed upon it between the date of the offense and the date of the judgment. P. 295 U. S. 99.

3. A State court is not without jurisdiction to enforce the lien of a state tax on real property in a suit begun while a proceeding on the part of the United States to forfeit title to the same property was pending in a federal court, where no step was taken in the state court beyond the filing of the petition until the property had been released by the federal court. P. 295 U. S. 100.

336 Mo. 40, 50; 76 S.W. 2d 417, 421, affirmed.

Certiorari, 294 U.S. 703, to review the affirmance of judgments for taxes on real property recovered on behalf of the State. chanrobles.com-red

Page 295 U. S. 98